양도소득 과세표준과 세액에 관한 예정신고에 따른 납세의무의 확정 여부

Abstract

With regards to Preliminary Tax Returns of Tax on capital gains on transfer of property in terms of Tax Liability Assessment, concept of determination of tax liability needs be established. Traditionally, legal experts have been understanding determination of tax liability in context of tax collection procedure. On the other hand, some of recent opinions tend to differentiate between genuine concept of tax liability determination and tax liability determination deemed by the law, and deny the concept of determination by preliminary tax returns and interim prepayment. The former opinion seems more appropriate since tax liability, by nature, must be determined according to law. The legislature has amended legislation in favor of the former traditional opinion, by enacting a provision that allows for tax collection after passage of the scheduled return period and listing scheduled return as subjects of determination and correction. The intent of the legislature must be respected regarding tax liability of tax on capital gains on transfer of propertyIt is unclear what the Supreme Court’s posture is on the matter of whether tax liability of tax on capital gains on transfer of property is determined through estimated return regarding tax base and tax amount. Negating the legality of the effect of tax collection solely on the basis of circumstances that happened after the tax collection is inappropriate from the perspective of legal stability. Thus, the problem of validity of tax collection pursuant to estimated return must be resolved through application of Article 22-2 of Framework Act on National Taxes, regardless of whether tax amounts of final return and estimated return are different from each other.